This website is managed by Moore Stephens International Limited ("MSIL") on behalf of the member firms of MSIL, a worldwide network of independent accounting and consulting firms. This disclaimer shall be governed by and construed in accordance with English laws and the courts of England shall have exclusive jurisdiction. The invalidity or unenforceability in any jurisdiction of any of these terms shall not affect the validity or enforceability of any other of these terms. If any term is held to be invalid or unenforceable it shall be deemed to be amended to the minimum extent required to render such term valid or enforceable, such amendment to be determined by MSIL.

MSIL, a company incorporated in accordance with the laws of England, provides no audit or other professional services to clients. Such services are provided solely by member firms of MSIL in their respective geographic areas. MSIL and its member firms are legally distinct and separate entities. They are not and nothing shall be construed to place these entities in the relationship of parents, subsidiaries, partners, joint ventures or agents. No member firm of MSIL has any authority (actual, apparent, implied or otherwise) to obligate or bind MSIL or any other MSIL member firm in any manner whatsoever.

No action should be taken or omitted to be taken in reliance upon information contained in this website. The information contained and accessed on this site is provided by the member firms of MSIL for general guidance and is intended to offer the user general information of interest. The information provided is not intended to replace or serve as substitute for any accounting, legal (in those jurisdictions where MSIL member firms are permitted to practice law), tax or other professional advice, consultation or service. You should consult with a professional from a MSIL member firm in the respective legal, accounting, tax or other professional area. Based on specific facts or circumstances, the application of laws and regulations may vary. Based on the fundamental universal condition of the electronic communication process, MSIL does not guarantee or warrant the site will be uninterrupted, without delay, error-free, omission-free, or free of viruses. Therefore, the information is provided "as is" without warranties of any kind, express or implied, including accuracy, timeliness and completeness. In no event shall MSIL or partners, executives, principals, agents or employees of its member firms be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages whatsoever (including, but not limited to, liability for loss of use, data or profits), without regard to the form of any action, including but not limited to contract, negligence or other tortious actions, arising out of or in connection with this website, any content on or accessed by use of this website, or any copying, display or other use hereof.

MSIL does not warrant or offer any assurance that this website is compatible with any user's computer equipment or network through which access to the site is gained or that use of this website will not lead to viruses or similar destructive software accessing any user's computer equipment. MSIL shall not be liable for any damage which a user may suffer as a result of any errors in content or arising from any virus or other destructive software. Users are responsible for ensuring that their computer equipment has appropriate security and virus protection features.

As content on the site is copyrighted, any unauthorised use of any materials on the site may violate copyright, trademark and other laws. Should a user download the materials on this website for personal or non-commercial use, the user must retain all copyright and other proprietary notices contained in the original materials on any copies of the material. Materials on the site may not be modified, reproduced or publicly displayed, performed or distributed or used for any public or commercial purposes.

Third Party links are provided as a convenience to users. MSIL does not control and is not responsible for any of these sites or their content.

Privacy statement

This website is managed by Moore Stephens International Limited ("MSIL") on behalf of the member firms of MSIL, a worldwide network of independent accounting and consulting firms.

For the purposes of this Privacy Statement, member firms, correspondent firms and associated firms of MSIL are together described as Participant Firms.

MSIL provides information and documentation on World Wide Web sites, such site(s) being known as the MSIL Internet (the "Site"). This page contains the information gathering and use policies adopted by MSIL in connection with the Site. These policies are subject to periodic review and any changes will be included within this section of the Site.

MSIL is not responsible for the privacy policies of third party sites to which links are provided (including sites of Participant Firms of MSIL). The privacy policies on these sites should be checked before providing any personal information to these sites.

MSIL is committed to the protection of personal information supplied by clients and prospective clients and other users of this website.

MSIL, a company incorporated under British law with company registered number 2215276 whose registered office is at St Paul's House, Warwick Lane, London EC4P 4BN, is the data controller, as defined by the United Kingdom Data Protection Act 1998, collecting the information obtained by this Site for specified purposes as outlined below. MSIL provides further support and specialised services for Participant Firms some of whom are situated outside the European Economic Area ("EEA") in countries which may not afford an adequate level of protection for personal data. Personal information submitted to the Site may be transferred to other Participant Firms to the extent necessary to meet the purpose for which the information was submitted. In submitting personal data to this Site in connection with a request for support and specialised services, the individuals concerned consent to the transfer of their personal data outside the EEA to the extent necessary to comply with the request.

Collection of information

MSIL will only collect and use personal data voluntarily and openly provided to this Site. Authorised users are able to browse the Site without disclosing any personal information. An authorised user of this Site may choose to provide MSIL with limited personal data as required in order to register for certain services; once registered the information will only be used for the specified purpose(s).

At the present time IP addresses of authorised users are not logged for either administrative or other purposes. The IP address indicates the location of the authorised users' computer on the Internet. If it is decided to log IP addresses in the future, the information so obtained may be aggregated to provide statistical information about the users of the Site. However no individual user will be identifiable from such information and IP addresses will not be used to track the access to the Site. MSIL does not require registration for access to the Site.

It will normally be clear when personal information is being collected. The information required is the minimum necessary to enable MSIL to deal with the services requested, but additional information may be requested in order for MSIL to provide the most appropriate response. If such additional information is requested it is highlighted and its provision is voluntary.

Sensitive personal data includes gender, race or ethnic origin, political opinions, religious or other beliefs, trade union membership, physical or mental health, sexual life or criminal records. We do not solicit sensitive personal data through the Site except where legally required to do so, eg for the purposes of recruitment, and for the purposes of retaining information for inclusion in the MSIL directories of Participating Firms, their principals and their professional expertise. We would suggest information of this nature is not provided except where legally provided to do so, eg for the purposes of recruitment, and where such data is for inclusion in MSIL directories of Participating Firms, their principals and their professional expertise.

At the present time the standard technology known as "cookies" is not used on the Site. Cookies are small text files placed on the authorised user's hard drive that allow the Site to store tokens of information in connection with use of the Site by allocation of an identifier to an authorised user while the Site is in use. Use of cookies would enable MSIL to analyse the operation of the Site, thus permitting continuous improvement of the service that it provides, but cannot retrieve any other data from the hard drive of the authorised user's computer or capture the authorised user's e-mail address. In any event it is not intended to link personal data to information that may be contained in a cookie to determine or track the identity of any user of the Site.

Use of information

Information is used only for the specific purpose for which it was provided except where there has been an explicit selection to receive other information from MSIL. Personal data provided through the Site will be made available to the provider of the information on request as any individual whose personal data is held on the Site is entitled under the United Kingdom Data Protection Act 1998 to the information constituting his or her personal data. Personal information may be deleted from the Site at any time. Requests for copies or deletion of information may be made by e-mailing the Moore Stephens International Secretariat in London. at any time.

Provision of Information to Third Parties

MSIL will provide personal information to third parties in the following circumstances:

• where the transfer is necessary to fulfil the requirements of the operation for which the information was provided, and the third party is a Participant Firm;
• in order to fulfil a request which involves other Participant Firms;
• so as to assist MSIL's professional advisors regarding matters referred to them concerning the operation of the Site:
• where requested explicitly by an authorised user of the Site; or
• as required by a court order or any other legal or regulatory requirement.

• details may be retained for up to the next twelve months for the purpose of notification of suitable vacancies that might arise;
• details may be used for the purpose of research and analysis designed to improve recruitment and human resources policies and practices.

• unauthorised access;
• improper use or disclosure;
• unauthorised modification;
• unlawful destruction or accidental loss.